GST Annual return to be filed once in a year, it is a consolidated information of all inward and outward supplies for tax administrator for a particular financial year. It consists of details regarding the supplies made and received in a financial year under the different tax head such as Central, State and Union Territory tax.
PLACE OF SUPPLY OF GOODS: Relevance and Importance of term Place of Supply: As we all knows that the Government has introduce dual concurrent GST with the Centre and States simultaneously levying it on a common tax base. The GST to be levied by the Centre on intra-State supply of goods and / or services […]
Before moving to file GSTR-3B we need to understand why GSTR-3B is required to be filed by a normal taxable person instead of GSTR-1, GSTR-2 and GSTR-3 for the first two month (i.e. July and August, 2017.
